En ny artikel fra Harvard Law School Forum artikel gennemgår de seneste EU-reguleringer og deres betydning for finansmarkederne. Det er specielt EU-reguleringerne Sustainable Finance Disclosure Regulation (SFDR), Regulatory Technical Standards (RTS), EU’s taksonomi, og Corporate Sustainability Reporting Directive (CSRD) samt det nye lovforslag Corporate Sustainability Due Diligence Directive (CS3D) som vil få betydning for området.
Artiklen konkluderer blandt andet: ”Many institutional investors, including asset managers, asset owners and pension fund providers have an international perspective and business model, which adds complexity given different regulatory regimes. FMPs (financial market participants, red,) would do well to pay close attention to the evolution of regulations in the EU, the UK and the U.S. where relevant.”
Og videre; “There are some significant differences in the detailed implementation requirements which may pose significant challenges for firms operating across these markets: the concept of DNSH (Do No Significant Harm, red.), which exists in EU regulation, is not expected to be an initial part of UK rules, for instance. The time, effort and costs associated will be significant to ensure products are effectively scoped and categorized. But the rewards are potentially enormous – for the industry, humanity and the planet alike.”
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